Sustainability

Stakeholders Engagement

Lightel Corporation identified its stakeholders with reference to the potential stakeholder categories outlined in the GRI Standards, as well as benchmarking practices from industry peers. In line with the AA1000 Stakeholder Engagement Standard (AA1000 SES, 2015), we adopted five key principles – Dependency, Responsibility, Tension, Influence, and Diverse Perspectives – to assess stakeholder relevance.

Through interviews and evaluations conducted with the Group CEO and heads of key operational units, we identified six primary stakeholder groups that have significant influence on or are significantly impacted by the Company: Shareholders and Investors, Customers, Suppliers, Employees, Government and Regulatory Authorities, and Social Organizations and NGOs.

To better understand and address stakeholder concerns, we have established various communication channels to facilitate two-way engagement, allowing stakeholders to express their views at any time. This approach helps us stay responsive to the sustainability topics that matter most to each group.

To ensure the effective implementation of material sustainability topics and achievement of related goals, Lightel Corporation compiles stakeholder communication outcomes on an annual basis and submits the results to the Board of Directors as a key reference for sustainability governance and decision-making.

The summary of stakeholder engagement mechanisms and key areas of concern for 2025 is presented in the table below. The stakeholder communication report for 2025 was submitted to the Board of Directors on March 10, 2026.

Stakeholders	Relevance to Lightel	Communication Channels	Frequency	Key Concerns	2024 Communication Achievements
Shareholders and Investors	Lightel actively informs shareholders of the company's operations and financial status, striving to enhance shareholder interests. Shareholders provide capital and participate in corporate governance to ensure operations align with their interests. Investors provide financial support in the capital market and influence the company's direction through investment behaviors and feedback. Their participation supports business expansion, R&D, and long-term stable development.	Annual Shareholders’ Meeting (ASM) Investor Conferences Market Observation Post System (MOPS) Company Website ("Investor Section") Email Email Contacts: Finance Dept. - Ms. Amber Lee (amber.lee@lightel.com), Corporate Governance Dept. - Mr. Dustin Chu (dustin.chu@lightel.com)	Annual Ad-hoc Ad-hoc Ad-hoc Ad-hoc	Corporate Governance Operational Performance Shareholder Engagement	Held the ASM to report annual financial and operating results, enhancing transparency and responding to shareholder concerns. Conducted a cash capital increase to optimize capital structure and improve financial stability. Held a pre-listing investor conference and successfully completed the official listing on the TPEx, strengthening links with the capital market and information disclosure mechanisms. Published the 2024 Sustainability Report (approved by the Board) on the company website to enhance the completeness and accessibility of ESG information.
Customers	Lightel is committed to providing products of stable quality and professional services to respond to customer needs and maintain long-term partnerships. Through continuous R&D and solution integration, we assist customers in addressing market challenges and improving efficiency. We provide customized production and technical support based on specific needs to strengthen mutual trust and promote collaborative development.	Product Exhibitions Company Website ("Product Introduction") Complaint Channels Marketing Materials Email Email Contact: Sales Dept. (sales@lightel.com)	Ad-hoc Ad-hoc Ad-hoc Ad-hoc Ad-hoc	Service Quality Product Technology Customer Communication	Participated in optoelectronics exhibitions in the US and Europe and conducted customer visits to promote products and application technologies. Customers can engage in two-way communication through sales windows for technical support and inquiries. Provided customized specifications and documentation according to customer requirements to maintain quality and delivery stability.
Suppliers	Suppliers are vital partners in the operating system, providing raw materials and components for product quality and production stability. Lightel and its suppliers jointly focus on human rights, safety, health, and sustainability. Through stable cooperation, we maintain supply chain efficiency and flexibility. Technical exchange and collaboration optimize product performance and process efficiency, fostering long-term mutual growth.	Complaint channels for suppliers/subcontractors Establishment of the Supplier Code of Conduct Supplier Evaluation and Assessment Visits and Meetings Email Email Contact: Operations Dept. (operations-us@lightel.com)	Ad-hoc Ad-hoc Ad-hoc Ad-hoc Ad-hoc	Supplier Management Corporate Image Sustainability Policy	Regularly conducted supplier evaluations to review compliance in quality management, human rights, safety, health, and sustainability. Promoted the signing of compliance statements for the "Supplier Code of Conduct," prioritizing and gradually expanding coverage to key suppliers to strengthen responsible supply chain management.
Employees	Providing a friendly working environment and humane management enhances employee satisfaction and engagement. Their contributions drive continuous development and provide momentum for corporate culture and team cohesion, increasing competitiveness. Lightel values employee feedback, listens regularly, and fosters a friendly workplace to increase loyalty and competitive advantage.	Employee Satisfaction Surveys Performance Reviews Labor-Management Meetings Email Email Contact: HR Dept. - Mr. Lewis Chen (lewis.chen@lightel.com)	Semi-annual Semi-annual Annual Ad-hoc	Talent Attraction and Retention Employee Performance and Remuneration Diversity, Equity, and Inclusion (DEI) Employee Benefits Labor-Management Relations Occupational Safety and Health	Conducted 2 employee satisfaction surveys to collect feedback as a reference for management improvement. Held 2 Labor-Management Meetings to facilitate communication and coordination. Conducted 2 individual performance appraisals and distributed performance bonuses based on results. Implemented employee stock options for cash capital increase and employee stock ownership plans (ESOP). Distributed employee bonuses linked to operating results. Promoted internal and external training to enhance professional skills, totaling 425.4 hours. Organized "Creating a Gender-Friendly Environment: Workplace Sexual Harassment Prevention" seminars to strengthen awareness of diversity and equality.
Government and Regulatory Authorities	Lightel recognizes the importance of government and regulatory authorities. They monitor corporate compliance, maintain market order, and protect consumer rights. Through policy support and industrial development plans, they promote corporate growth, innovation, and industry-academic cooperation. Their support and supervision are crucial to corporate success.	Visits Meetings (e.g., Policy Forums) Email Email Contact: Corporate Governance Dept. - Mr. Dustin Chu (dustin.chu@lightel.com)	Ad-hoc Ad-hoc Ad-hoc	Regulatory Compliance Corporate Governance Integrity Management Communication with Authorities	Cooperated with the initial listing application and communicated with authorities; implemented filings via MOPS to ensure compliance in information disclosure. Participated in seminars and policy briefings hosted by authorities to keep abreast of regulatory amendments and adjust internal operations accordingly. Participated in professional corporate governance organizations for further education and exchange to strengthen legal compliance and governance expertise. No major violations or significant penalties occurred in 2025.
Social Organizations and NGOs	Upholding the core spirit of Corporate Social Responsibility (CSR), Lightel actively engages in community public welfare and social care, encouraging employees to participate in charitable activities to give back to society. We aim to promote community development, enhance social recognition, and increase employee social awareness. Lightel will continue to develop diverse forms of social participation to deepen the connection between the enterprise and society.	Industry-Academia Collaboration Charity Fundraising Product Donations Event Sponsorship Participating in social welfare activities Email Contact: HR Dept. - Mr. Lewis Chen (lewis.chen@lightel.com)	Ad-hoc Ad-hoc Ad-hoc Ad-hoc Ad-hoc	Industry-Academia Collaboration Social Participation Corporate Image Environmental Sustainability	Employees participated in the "Senior Food Package" packing activity organized by the Chinese Antelope Charity Association, demonstrating collective commitment to public welfare. Held the "Planting Moon Peach, Planting Sustainability" ESG volunteer activity, where 33 employees and their families served the Naro Tribe in Jianshi, Hsinchu, showing commitment to climate change and biodiversity while supporting the local economy and social inclusion. Participated in the "13th ADA Charity Christmas Run" hosted by the Taipei Building Generation Association. Three relay teams of employees and families joined, with all registration fees donated to "Book House for Kids" in Taitung and "Grass Book House" in Sanxia to support underprivileged children's education.